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Book part
Publication date: 18 November 2014

Ted D. Englebrecht, Xiaoyan Chu and Yingxu Kuang

Dissatisfaction with the current federal tax system is fostering serious interest in several tax reform plans such as a value-added tax (VAT), a flat tax, and a national…

Abstract

Dissatisfaction with the current federal tax system is fostering serious interest in several tax reform plans such as a value-added tax (VAT), a flat tax, and a national retail sales tax. Recently, one of the former Republican presidential candidates, Herman Cain, initiated a 999 tax plan. As illustrated on Cain’s official website, the 999 plan intends to replace current federal taxes with a 9% business flat tax, a 9% individual flat tax, and a 9% national sales tax. We examine the distributional effects of the 999 tax plan, as well as the current system it intends to replace, under both annual income and lifetime income approaches. Global measures of progressivity and bootstrap-t confidence intervals suggest that the current federal tax system is progressive while Cain’s 999 tax plan is regressive under the annual income approach. Under the lifetime income approach, both the current federal tax system and Cain’s 999 tax plan show progressivity. However, the current federal tax system is more progressive. The findings in this study suggest that Cain’s 999 tax plan should be considered more seriously and further analysis of the 999 tax plan is warranted.

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Advances in Taxation
Type: Book
ISBN: 978-1-78441-120-6

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Article
Publication date: 1 October 1977

The Board of directors of Lockheed Aircraft Corporation intends to appoint Roy A. Anderson (56) as the company's new chairman and chief executive officer.

Abstract

The Board of directors of Lockheed Aircraft Corporation intends to appoint Roy A. Anderson (56) as the company's new chairman and chief executive officer.

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Aircraft Engineering and Aerospace Technology, vol. 49 no. 10
Type: Research Article
ISSN: 0002-2667

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Article
Publication date: 6 July 2010

Mason Gaffney

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International Journal of Social Economics, vol. 37 no. 8
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 1 May 1999

Philip Thomas and Martin Newby

The authors welcome the debate hosted by the British Food Journal on the likely size of the outbreak of New Variant CJD, if it is caused by eating BSE‐contaminated beef…

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124

Abstract

The authors welcome the debate hosted by the British Food Journal on the likely size of the outbreak of New Variant CJD, if it is caused by eating BSE‐contaminated beef. We are pleased that there is a substantial measure of agreement between our estimates and those of Ferguson et al., for the most likely number of deaths, even if there is disagreement on the upper bound. We note that our low predictions for vCJD deaths based on vCJD data to the end of 1997 continue to be borne out by figures available at the time of writing, one year later.

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British Food Journal, vol. 101 no. 4
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 1 March 1999

Neil M. Ferguson, Christl A. Donnelly, Azra C. Ghani and Roy M. Anderson

In response to a paper published in a previous issue of British Food Journal, it criticises the methodology of the previous research. Examines the earlier findings on the

Abstract

In response to a paper published in a previous issue of British Food Journal, it criticises the methodology of the previous research. Examines the earlier findings on the projected epidemic size of the new variant of Creutzfeldt‐Jakob Disease (vCJD) in humans. Argues that the earlier research is flawed and there exists no data which can provide adequate predictions for the extent of the vCJD epidemic.

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British Food Journal, vol. 101 no. 2
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 1 November 1985

The appointment of Mr Robert Hobbs (24) as Software Sales and Marketing Executive has been announced by Concentration Heat & Momentum (CHAM) Ltd, of Wimbledon, London.

Abstract

The appointment of Mr Robert Hobbs (24) as Software Sales and Marketing Executive has been announced by Concentration Heat & Momentum (CHAM) Ltd, of Wimbledon, London.

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Aircraft Engineering and Aerospace Technology, vol. 57 no. 11
Type: Research Article
ISSN: 0002-2667

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Article
Publication date: 9 March 2010

Rajat Panwar, Eric Hansen and Roy Anderson

From the standpoint of the future of corporate social responsibility, students' perceptions are an important research proposition. Several studies have been conducted to…

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1433

Abstract

Purpose

From the standpoint of the future of corporate social responsibility, students' perceptions are an important research proposition. Several studies have been conducted to examine this phenomenon, yet sector‐specific studies are rather scant. The primary purpose of this work is to examine students' perceptions regarding social responsibility in the context of the US forest products industry.

Design/methodology/approach

A total of 257 graduate and upper level undergraduate students from Oregon State University and University of Montana, pursuing different academic majors, were surveyed to examine the differences in their perceptions of the US forest products industry's success in fulfilling its corporate social responsibilities.

Findings

Results suggest that business and forest ecology/environmental science students were least satisfied with industry fulfilling its economic responsibilities. Regarding fulfillment of socio‐environmental responsibilities, forest ecology/environmental science students were significantly less satisfied than any other study major. Additionally, a comparison between male and female students suggested that males and females have a similar level of satisfaction regarding industry fulfilling its economic responsibilities. However, males were found to be more satisfied with industry fulfilling its socio‐environmental responsibilities than females.

Research limitations/implications

Students for the study were not selected randomly and as such the results of the study can, at best, be considered indicative. Study findings have implications for academic curriculum designers as well as for industry policy makers.

Originality/value

This is the first attempt to examine students' perceptions about the social responsibility success of the US forest products industry.

Details

Social Responsibility Journal, vol. 6 no. 1
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 2 August 2011

Tomi Amberla, Lei Wang, Heikki Juslin, Rajat Panwar, Eric Hansen and Roy Anderson

The basic purpose of this research is to compare and describe various aspects related to student perceptions of forest industry CR performance in Finland and the USA.

Abstract

Purpose

The basic purpose of this research is to compare and describe various aspects related to student perceptions of forest industry CR performance in Finland and the USA.

Design/methodology/approach

With a quantitative research method, this study investigated 568 students. CSR and CSR reporting are the fundamental concepts that shape the development of the hypotheses and thus are integral to this empirical study.

Findings

Finnish students have a stronger belief that reporting is reliable and open than their US counterparts. Finnish students show more positive views on the way forest industry companies implement environmental responsibility than their US counterparts. US students show more positive views on social responsibility, especially those connected with stakeholder relations, than their Finnish counterparts.

Originality/value

The obvious connections between reporting views and perceptions of corporate responsibility highlight the significance of reliable reporting in the context of CR. Major fields of study significantly affected student perceptions of CR. The results of the study can help schools and enterprises to design proper CR‐related education courses or programs. Results of this study indicate that the CR weakness of the industry still lies in environmental responsibility. Thus, while forest industry companies should strive to apply a multi‐dimensional CR strategy, emphasis should still be on the environmental component.

Details

Social Responsibility Journal, vol. 7 no. 3
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 1 August 1978

The floor area of the Ferranti Environmental Test Laboratories at Silverknowes, Edinburgh has been increased — from 9,000sq ft to 27,000sq ft — and the test facilities…

Abstract

The floor area of the Ferranti Environmental Test Laboratories at Silverknowes, Edinburgh has been increased — from 9,000sq ft to 27,000sq ft — and the test facilities greatly expanded and improved.

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Aircraft Engineering and Aerospace Technology, vol. 50 no. 8
Type: Research Article
ISSN: 0002-2667

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Article
Publication date: 1 February 1957

These details and drawings of patents granted in the United States are taken, by permission of the Department of Commerce, from the ‘Official Gazette of the United States…

Abstract

These details and drawings of patents granted in the United States are taken, by permission of the Department of Commerce, from the ‘Official Gazette of the United States Patent Office’. Printed copies of the full specifications can be obtained, price 25 cents each, from the Commissioner of Patents, Washington, D.C., U.S.A. They are usually available for inspection at the British Patent Office, Southampton Buildings, Chancery Lane, London, W.C.2.

Details

Aircraft Engineering and Aerospace Technology, vol. 29 no. 2
Type: Research Article
ISSN: 0002-2667

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